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... completed at the closing, as required for all closings involving a federally insured lender under the Real ... Estate Settlement Procedures Act (“RESPA”) (12 U.S.C. ... The purchase price for the real estate is found in lines 101 and 401. ... Any additional purchase price for personal property sold with the real estate, if any, is found in lines ... Real property taxes and assessments that are proportionally divided between the borrower and seller as ...